PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. INDRANI PATNAIK

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO

33. In this context, reference may be made to our Judgment dated 12.09.2025 in Enforcement Directorate v. Rajesh Kumar Agarwal16, wherein it was held that, in cases involving seizure or freezing under 15W.P.(Crl.) No. 37/2020 162025 SCC OnLine Del 5974 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:14.11.2025 17:05:28 Signature Not Verified MISC. APPEAL (PMLA) 4/2021

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

33,09,144/- should be treated as long-term capital gains or business profit. The Assessing Officer pointed out that the ITA/83/2010 REPORTABLE Page 3 of 60 assessee has shown long-term and short-term capital gains from sale and purchase of shares and units of mutual funds. The assessee issued show- cause notice to justify

ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

33 of 2022, W.P.O. No. 34 of 2022, W.P.O. No. 35 of 2022, W.P.O. No. 39 of 2022, W.P.O. No. 44 of 2022, W.P.O. No. 49 of 2022, W.P.O. No. 68 of 2022, W.P.O. No. 69 of 2022, W.P.O. No. 70 of 2022, W.P.O. No. 71 of 2022, W.P.O. No. 72 of 2022, W.P.O. No. 73 of 2022, W.P.O

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

33 ITA No.6 of 2005 & other connected matters officers cannot interfere with the rights of others unless they can point to some specific provision of law, which authorises their acts. 10. It is the settled position of law that the State or its executive officers cannot interfere with the rights of others unless they can point to some specific provision

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S. M.M. ENGINEERS AND CONSULTANTS

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

68, 75 to 89, 93 to 100 & 105 to 110 3. Statement of Priyanka Razdan before I/Tax Deptt 135, 137 to 139, 141 to 150, 155, 156, 166, Digitally Signed By:DURGESH NANDAN Signing Date:02.05.2022 16:00:05 Signature Not Verified W.P. (CRL.) 72/2022 & W.P. (CRL.) 73/2022 Page 15 of 49 167, 170 to 172 9. Statement of Sanjeev

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

33 of 171 Mr. Inder Singh, Adv. for Claimants/Land owners + LA.APP. 1147/2008 UOI & ANR. .....Appellant Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini Sen, Standing

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

33 of 171 Mr. Inder Singh, Adv. for Claimants/Land owners + LA.APP. 1147/2008 UOI & ANR. .....Appellant Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini Sen, Standing